3.
| (1) There shall be charged, levied and paid on every article manufactured or produced in Sri Lanka, or imported into Sri Lanka, an excise duty at such rate or rates as may be specified by the Minister, by Order published in the Gazette. Every such article in respect of which an Order is made under this section is hereafter referred to as "an excisable article ". |
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| (2) The rate or rates of excise duty levied in respect of articles may be determined by reference to the class or description of the articles and accordingly,, different rates of excise duty may be determined in respect of different classes or descriptions of articles. |
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| (3) The rate or rates of excise duty determined under subsection (2) may. from time to time, be varied by the Minister by Order published in the Gazette. |
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| (4) Every Order made by the Minister under this section shall come into force on the date of its publication in the Gazette or on such later date as may be specified in such Order and shall be brought before Parliament within a period of four months from the date of its publication in the Gazette or, if no meeting of Parliament is held within such period, at the first meeting of Parliament held after the expiry of such period, by a motion that such Order be approved. |
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| (5) Any Order which Parliament refuses to approve shall be deemed to be revoked as from the date of such refusal, but without prejudice to the validity of anything done there under and the notification of the date on which such Order is deemed to be revoked shall be published in. the Gazette, |
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| (6) Any excisable article imported into or produced or manufactured in Sri Lanka by or on behalf of the Government shall be liable to the payment of the excise duty leviable on such excisable article under this Act, |
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Sri Lanka Consolidated Acts